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This video tutorial discusses IRS Form 8316, which must be filed alongside Form 843 when requesting a refund of FICA taxes that were incorrectly withheld from wages. It serves as a continuation of a previous video on Form 843. The scenario involves a student living and working in the U.S. while attending university, who was exempt from FICA taxes due to their student status, but had these taxes improperly withheld by their employer. To recover the funds, the student must file Form 843 and submit Form 8316 if the employer does not refund the taxes. Form 8316 includes a few certification questions and must be completed, signed, and mailed with Form 843.